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  • Application for a continuing movement permission (export)

    How to complete the export continuing movement permission form.

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    When to use this form

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Use this form to apply for, or amend, a permission to export underbond excisable goods on a continuing basis.

    Applicable excisable goods include:

    • alcohol or alcohol goods
    • fuel and petroleum goods.

    The permission will give you authority to move the goods to a place of export. Once you have this permission, you will need to obtain authority to export from the Department of Home Affairs.

    Tobacco seed, plant and leaf

    Although tobacco seed, plant and leaf are not excisable, they are subject to our control.

    To apply for permission (or amend your existing permission) to export tobacco seed, plant and leaf on a continuing basis, complete the Application to move tobacco seed, plant and/or leaf – continuing movement permission (export) (NAT 12080, PDF, 255KB)This link will download a file

    Definitions

    Excisable (Australian-manufactured) goods include the following goods on which excise duty has not been paid:

    • alcohol or alcohol goods
    • fuel and petroleum goods.

    By alcohol or alcohol goods we mean goods such as:

    • beer
    • spirits
    • premixed drinks known as ready-to-drink (RTD) beverages
    • brewed beverages that are not beer
    • high strength spirit for non-beverage use, including denatured spirit.

    Does not include wine and other alcoholic beverages subject to wine equalisation tax.

    By fuel and petroleum goods, we mean goods such as:

    • crude oil and condensate
    • petroleum fuels – such as petrol, diesel
    • bio-fuels – such as biodiesel, ethanol
    • solvents – such as white spirits, mineral turpentine
    • lubricants – such as oils and greases
    • gaseous fuels – such as liquefied petroleum gas (LPG), liquefied natural gas (LNG) and compressed natural gas (CNG).

    Underbond goods are goods on which excise duty has not been paid.

    The application form

    The Application to move excisable goods - continuing movement permission (export) form is designed to be completed on a desktop or laptop computer (not on a mobile device such as a smartphone or tablet). You'll need to use Adobe ReaderExternal Link software to view the form.

    Because this is an electronic form, you can type your answers straight into the boxes provided.

    Some questions will only be displayed if we need you to answer them. If you want to see all the questions before filling in the form, use the Print form with all questions button to print a copy.

    How to get the form

    Double-clicking the form won't open it. The form will not load on a mobile device, tablet, or within a browser.

    To complete the form, you must save it to your desktop computer or laptop (with the latest version of Adobe Acrobat installed) by following these steps.

    • To download, right click on Application to move excisable goods - continuing movement permission (export) (NAT 12043, PDF, 1.4MB)This link will download a file
    • Select Save target as (or a similar option depending on your internet browser) to save it to your computer.
    • To open your saved form, right click on the PDF file in the folder it was saved in, select Open with then select Adobe Acrobat Reader DC.
    • Enable JavaScript if prompted before filling in the form. If JavaScript is not enabled, additional questions will not be populated and the form will be incomplete.
    • Once you've completed your form, save it using the Save form button at the end of the form.

    Note: Update you default app for PDF file types to Adobe Acrobat Reader DC to open all PDF files with Adobe Acrobat.

    Instructions for completing the application form

    These instructions will help you complete the Application to move excisable goods - Continuing movement permission (export) form.

    Type of application

    Question 1

    Indicate the specific type of goods you wish to move. You can tick more than one box if appropriate.

    Question 2

    Indicate whether the application is for a new permission or to amend an existing continuing movement permission. If you are amending an existing continuing movement permission, provide the permission number.

    Permission holder details

    Question 3

    Provide the legal name of the person, partnership or company the permission will be granted to, their Australian business number (ABN) and their contact details. Provide an email address if the permission holder has authorised to correspond by email.

    We will only grant permission to move underbond goods to the owner of the goods or to an agent acting on behalf of the owner. It is a condition of approving the movement that ownership of the goods is not transferred during the movement.

    The permission holder is accountable for the goods from the time the goods are removed from the dispatching location until the goods are delivered to the place of export. Where any of those goods cannot be accounted for, they may become liable to an amount equivalent to the duty on those goods.

    You can act on behalf of the owner:

    • as a general agent appointed to act on behalf of the owner
    • as an authorised agent appointed in writing to act on behalf of the owner in relation to movements of underbond goods.

    If you are not the owner of the goods, you must attach one of the following:

    • a document signed and dated by the owner stating you can act as their agent
    • a letter from the owner authorising you to move the goods.

    The owner's authorisation should generally be dated within 12 months of the date of the application to move the goods.

    We cannot process your application if written evidence of authority to act on behalf of the owner is not attached.

    Contact details

    Question 4

    Provide the name, position and contact details of the person who is authorised to provide more information about this application. This could be yourself as the applicant, or other people you nominate. You can provide an email address if the contact has authorised that they would like to correspond with us by email.

    Details of the owner of the goods

    The owner is the person or entity who holds legal title to the goods.

    You must lodge separate applications for each owner of the goods.

    Question 5

    If the permission holder is not the owner of the goods, provide the legal name, ABN and contact details of the owner. If the owner has provided authorisation that they would like to correspond by email, provide their email address.

    You must have written authorisation from the owner before you can move the goods. If you cannot account for the goods under your control you will be liable for an amount equivalent to the excise duty payable on those goods.

    Movement schedule

    Complete the schedule for the excisable goods to be moved. Provide:

    • details of the premises where the goods will be moved from
    • the point of export where the goods will be moved to
    • the type of goods
    • the quantity of excisable goods to be moved per annum.

    We may ask you to provide additional information or lodge a financial security before we grant you permission to move the goods.

    Declaration

    You, or a person who is authorised to act on your behalf (an authorised contact), must complete the declaration. If the applicant is an entity, the declaration can only be completed by a primary contact or a person authorised by a primary contact.

    If you lodge this application through Online services for business, your electronic credential will be accepted as your electronic signature.

    Lodging your application

    Before you lodge your application form, make sure you have completed all the relevant sections.

    Keep a copy of your completed application for your records and lodge the original through:

    • secure mail in Online services for business
    • mail to

    Australian Taxation Office
    PO Box 3514
    ALBURY  NSW  2640

    Lodge through Online services for business

    If you use Online services for business to lodge your application, it is more secure and will be processed faster than if you lodge by mail.

    Follow these steps to lodge through secure mail in Online services for business.

    1. Fill in the application form
    2. Save the completed form as a PDF to your computer
    3. Log into Online services for business
    4. Select Communication then Secure mail
    5. Create a New message
    6. Select View more topics from the Topic list
    7. Select Excise from the Other topics list
    8. Select Permission – Movement and periodic settlement from the Subject list
    9. Attach the application form
    10. Provide your contact details and complete the declaration
    11. Select Send

    You'll receive a receipt number once you've lodged your application.

    Tracking your application progress

    You can track the progress of your application in Online services for business.

    Select Your dealings from the Communications menu.

    Service standards

    You can expect a decision on your application within 28 days of us receiving all the necessary information.

    If your application is incomplete, we will contact you for more information. If the information isn't provided after a reasonable period, we'll ask you to reapply when you can provide the information we need.

    Contact us

    If you need more information, you can contact us or visit Permissions to move excisable alcohol products, Permissions to move excisable fuel and petroleum products or Moving excise equivalent goods.

    Last modified: 30 Nov 2022QC 17839